Accounts Receivable Aging · AR Management · Construction Collections · Cash Flow

AR Aging · Accounts Receivable · Collections · Construction Finance · Cash Flow Management

Construction AR
Aging.

Accounts receivable aging is the financial report that shows how old your outstanding invoices are — organized by how many days past invoice date they've been outstanding. It's the starting point for every collections decision and one of the first reports banks and sureties review. Here's how to read it, what the buckets mean, and how to act on what it shows.

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SPM vs. Other CFO Firms

Most CFO Firms Serving This Trade

High revenue minimums — most won't serve under $5M
Advisory only — no bookkeeping, no implementation
No job costing setup or ControlQore management
No monthly WIP as standard deliverable
No pricing published — discovery call required
No vetted partner network for bonding, lending, or liens
No prevailing wage specialty

The Construction CFO — SPM

Serves $1M–$12M — starts at $1,900/month
Full implementation — bookkeeping, job costing, CFO advisory
ControlQore setup and managed for you every month
Monthly WIP standard in Executive tier
Full pricing published — no discovery call to find out costs
Vetted partners for bonding, lending, lien services, payroll
Prevailing wage and Davis-Bacon specialty

What We See in This Business

You Don't Know How Old Your Receivables Are

Most subcontractors know approximately how much AR is outstanding. Very few know how that AR is distributed by age — how much is current, how much is 30–60 days, how much is 60–90 days, how much is over 90. The age distribution matters more than the total because old AR is less likely to be collected and more likely to need escalation.

You're Not Escalating Early Enough

Most collection problems are resolved when follow-up is consistent and early. The GC who's at 45 days responds to a firm written follow-up. The GC who's at 90 days has already decided how they're managing their payables and your invoice is in a lower priority pile. Escalation that starts at 30 days is more effective than escalation that starts at 60.

Your AR Aging Shows Concentration Risk Your Bank Will Question

When one GC represents 40–50% of your outstanding AR, banks and sureties see concentration risk — a single slow payment or dispute can materially impair your cash position. Most contractors don't monitor AR concentration until a banker points it out during a credit review.

How SPM Fixes It

The Four AR Aging Buckets and What Each Means

Current (0–30 days): normal — invoices submitted and within standard payment terms. 31–60 days: attention — follow up in writing if not already done. 61–90 days: escalation — formal written demand, begin lien rights preservation if not already done. 90+ days: enforcement — formal demand from National Lien Services, lien filing if within the window. SPM tracks all open invoices in ControlQore and initiates the appropriate action at each aging threshold automatically.

AR Aging in Your Monthly Financial Review

SPM produces an AR aging report for all clients monthly — current, 31–60, 61–90, and 90+ buckets by GC. The report flags any invoice that has moved into an escalation bucket since the prior month and identifies the appropriate next action. AR aging isn't reviewed annually at your CPA's request — it's a monthly management tool.

AR Concentration Management

For all clients, SPM tracks AR concentration — the percentage of total outstanding AR represented by any single GC. When one GC exceeds 35–40% of total AR, it surfaces in the monthly review as a concentration flag. This information matters for banking conversations (where concentration above 30–40% can limit credit approval) and for business development decisions about diversifying GC relationships.

Service Tiers

Tier 01

Core Financial

Starts at $1,900 / month

ControlQore setup and management
Job costing aligned to your estimate structure
Cost-to-complete tracking — updated monthly
Full-service bookkeeping — minimum 30 min/week
Vendor payments via ACH (you approve, we initiate)
Accounts receivable management
Bank reconciliations and transaction matching
Controllership
1 monthly CFO meeting
60-day onboarding — books migrated to last taxable year

Executive Financial

Starts at $2,900 / month

Everything in Core Financial
Monthly WIP schedule — delivered every month, standard
13-week cash flow forecasting
CEO Report — monthly financial dashboard
3 CFO advisory meetings per month
Strategic accountability and actionable to-dos
Direct access to Josh Luebker

Pricing by Revenue

Revenue Range (Last 12 Months)	Core Financial Monthly	Executive Financial Monthly
Under $1M	$1,900	$2,900
$1M – $3M	$2,600	$3,600
$4M – $6M	$3,800	$5,500
$7M – $9M	$5,100	$6,900
$10M – $12M	$6,100	$8,500
$13M+	Quoted	Quoted

Vetted Partner Network

National Lien Services

When AR gets too long, we connect you directly to our lien services partner to protect what you've earned.